Herausforderungen der Besteuerung des elektronischen Geschäftsverkehrs in Äthiopien
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Herausforderungen der Besteuerung des elektronischen Geschäftsverkehrs in Äthiopien

Herausforderungen der Besteuerung des elektronischen Geschäftsverkehrs in Äthiopien


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About the Book

Das Aufkommen des Internets ist offensichtlich zu einem unverzichtbaren Aspekt des modernen Geschäftsverkehrs geworden. Der Hauptgrund dafür ist, dass das Internet das mit sich brachte, was wir heute E-Commerce nennen. Allgemein gesagt, ist E-Commerce die Durchführung von Geschäftstätigkeiten über das Internet, ganz oder teilweise. Der Weg des E-Commerce ist jedoch nicht ganz einfach. Er ist mit einem Bündel von Problemen verbunden. Eines dieser Probleme ist die Besteuerung des elektronischen Geschäftsverkehrs. Die konventionellen Steuerprinzipien, Gesetze und Institutionen basieren auf dem Prinzip des physischen Standorts, d.h. sie haben das Prinzip der Territorialität oder der geographischen Bindung im Sinn. Umgekehrt kann der elektronische Handel in einem virtuellen Raum stattfinden, in dem die Grundsätze der Geographie, des physischen Standorts und der Territorialität keine oder nur eine geringe Bedeutung haben. Ziel dieses Buches ist es daher, die Herausforderungen der Besteuerung des elektronischen Handels in Äthiopien zu ermitteln und zu untersuchen. Vom Umfang her befasst es sich nur mit der Einkommensteuer, der Mehrwertsteuer und den damit verbundenen Problemen der Steuerverwaltung. Was die Methodik anbelangt, so werden in diesem Buch qualitative Methoden der Rechtsforschung angewandt.


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Product Details
  • ISBN-13: 9786206062905
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6206062902
  • Publisher Date: 05 Jun 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 168 gr


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Herausforderungen der Besteuerung des elektronischen Geschäftsverkehrs in Äthiopien
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Herausforderungen der Besteuerung des elektronischen Geschäftsverkehrs in Äthiopien
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